After the visit from HMRC the trader should generally:
(1)not believe that his VAT affairs are completely in order if HMRC query nothing.
They may have overlooked a matter and only examined part of the business. A trader can rarely use estoppel against HMRC even where they have visited him and queried nothing (Short (1989) 4 BVC 1,427). If HMRC should have queried a matter during an earlier visit, then sometimes a trader successfully exerts moral pressure on HMRC to restrict the correct application of the law to supplies made after the visit during which the query arose;